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Electronic funds transfer

About electronic funds transfer

Electronic funds transfer (EFT) is an electronic method for moving funds from one account to another. EFT transactions are fast and secure.

You must pay your Oregon combined payroll and corporate excise or income taxes through EFT if you are federally mandated to use the Electronic Federal Tax Payment System (EFTPS).

Paying by EFT is easy

Go to Revenue Online to make ACH debit payments or to submit your ACH credit application. You don't need to sign up for a Revenue Online account to make EFT payments or submit your application. However, with a Revenue Online account, withholding taxpayers can access the Form OR-OTC-V, Oregon Combined Payroll Tax Coupon. All taxpayers can manage their tax accounts, view letters we've sent, and send us messages securely.

We're no longer processing any paper EFT applications or updating information in the Oregon Tax Payment System. This applies to both new applications and requests to update information. If your bank account information changes, you can use Revenue Online to make ACH debit payments using your new account information without submitting an application.

ACH debit payments

Make your ACH debit payment for corporate income and excise or combined payroll taxes.

ACH credit payments

  • Submit your application for ACH credit. Payment is coordinated through your financial institution and they may charge a fee for this service.
  • Credit addenda format (see below table.) Verify that your financial institution can accept our format.

How it works

We use the Tax Payment (TXP) Banking convention on ACH credit addenda records to post combined payroll and estimated corporation tax payments. Review the table and field explanations below or see the ACH addenda examples (under resources) for more information.

Min/Max Use: The minimum and maximum length of a particular element. For example, 1/10 indicates that this data element must be at least one character, but not more than 10 characters.

TXP01 - Taxpayer Identification Number: Enter all nine digits of the Oregon Business Identification Number (BIN). Right justified, zero-filled. No dashes.

TXP02 - Tax Payment Type Code: Enter the code for the type of payment. 

If using a BIN for your Taxpayer Identification Number, select from the following:

  • 01101 - State Unemployment Tax, State Withholding Tax, and State Workers' Benefit Fund Assessment
  • 01102 - TriMet Transit Tax and Lane County Transit Payroll Tax
  • 01113 - Statewide Transit Tax
  • 01125 - Paid Leave Oregon 
  • 20001 - Corporation Excise Tax
  • 20201 - Corporation Income Tax
  • 04901 - Emergency Communications Tax
  • 07301 - Tobacco Distributor's Tax
  • 07401 - Transient Lodging Tax

If using an FEIN for your Taxpayer Identification Number, select from the following:

  • 02001 - Corporate Activity Tax
  • 02101 - Pass-Through Entity Elective Tax 
  • 20002 - Corporation Excise Tax
  • 20202 - Corporation Income Tax
  • 04902 - Emergency Communications Tax
  • 07402 - Transient Lodging Tax
  • 04701 - Dealer Vehicle Use Tax
  • 04703 - Vehicle Privilege Tax
  • 04704 - Bicycle Excise Tax
  • 04705 - Heavy Equipment Rental Tax
  • 09201 - Loaded Tank Railroad Car Fee

If using a License Number for your Taxpayer Identification Number, select from the following:

  • 07303 - Tobacco Distributors Tax

TXP03 - Tax Period End Date: Enter the tax period end date in YYMMDD format, don't enter the payment due date. 

  • Payment Type Codes 01101, 01102, 01113, 01125, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, enter the quarter ending date.
  • Payment Type Codes 02001, 02101, 20001, 20002, 20201, and 20202, enter the calendar or fiscal year end date.

TXP04 - Amount Type: The amount type code for the first amount field.

  • Tax Payment Type Code 01101, 01113, 01125, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, enter an S.
  • Tax Payment Type Code 01102, enter an L.
  • Tax Payment Type Codes 02001, 02101, 20001, 20002, 20201, and 20202, enter the quarter 1, 2, 3, or 4.

TXP05 - Tax Amount: Contains the first dollar amount. The two right most digits indicate cents by using an implied decimal point. The decimal point is not transmitted. For example, the amount $2,400.00 would appear as 240000. This number will always be positive. 

  • Payment Type Code 01101, enter the amount for State Unemployment Taxes.
  • Payment Type Code 01102, enter the amount for TriMet Transit Taxes.
  • Payment Type Code 01113, enter the amount for Statewide Transit Taxes followed by the terminator \ (backslash).
  • Payment Type Code 01125, enter the amount for Paid Leave Oregon followed by the terminator \ (backslash).
  • Payment Type Code 04701, enter the amount for Dealer Vehicle Use Taxes followed by the terminator \ (backslash).
  • Payment Type Code 04703, enter the amount for Vehicle Privilege Taxes followed by the terminator \ (backslash).
  • Payment Type Code 04704, enter the amount for Bicycle Use Taxes followed by the terminator \ (backslash).
  • Payment Type Code 04705, enter the amount for Heavy Equipment Rental Tax followed by the terminator \ (backslash).
  • Payment Type Code 02001, enter the amount for Corporate Activity Taxes followed by the terminator \ (backslash).
  • Payment Type Code 02101, enter the amount for Pass-Through Entity Elective Taxes followed by the terminator \ (backslash). 
  • Payment Type Code 20001 and 20002, enter the amount for Corporation Excise Taxes followed by the terminator \ (backslash).
  • Payment Type Code 20201 and 20202, enter the amount for Corporation Income Taxes followed by the terminator \ (backslash).
  • Payment Type Code 04901 and 04902, enter the amount for Emergency Communications Taxes followed by the terminator \ (backslash).
  • Payment Type Code 07301 and 07303, enter the amount for Tobacco Distributor’s Taxes followed by the terminator \ (backslash).
  • Payment Type Code 07401 and 07402, enter the amount for Transient Lodging Taxes followed by the terminator \ (backslash).
  • Payment Type Code 09201, enter the amount for Loaded Tank Railroad Car Fee followed by the terminator \ (backslash).

TXP06 - Amount Type: The amount type code for the second amount field.

  • For Tax Payment Type Code 01101, enter an S.
  • For Tax Payment Type Code 01102, enter an L.
  • For Tax Payment Type Codes 01113, 01125, 02001, 20001, 02101, 20002, 20201, 20202, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, not used.

TXP07 - Tax Amount: Enter the second dollar amount. The two right most digits indicate cents by using an implied decimal point. The decimal point is not transmitted. For example, the amount $2,400.00 would appear as 240000. This number will always be positive. If no tax is due, enter 0 (zero). 

  • Payment Type Code 01101, enter the amount for State Withholding Taxes.
  • Payment Type Code 01102, enter the amount for Lane County Transit Taxes followed by the terminator \ (backslash). 
  • For Tax Payment Type Codes 01113, 01125, 02001, 02101, 20001, 20002, 20201, 20202, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, not used.

TXP08 - Amount Type: Contains the amount type code for the third amount field. 

  • Payment Type Code 01101, enter an S.
  • For Tax Payment Type Codes 01102, 01113, 01125, 02001, 02101, 20001, 20002, 20201, 20202, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, not used.

TXP09 - Tax Amount: Contains the third dollar amount. The two right most digits of this element indicate cents by using an implied decimal point. The decimal point is not transmitted. For example the amount $2,400.00 would appear as 240000. This number will always be positive. If no tax is due, enter 0 (zero).

  • Payment Type Code 01101, enter the amount for State Workers´ Benefit Fund Assessment followed by the terminator \ (backslash).
  • For Tax Payment Type Codes 01102, 01113, 01125, 02001, 02101, 20001, 20002, 20201, 20202, 04701-04705, 04901, 04902, 07301, 07303, 07401, 07402 and 09201, not used.

TXP10 - Taxpayer Verification: Oregon does not use this element.

Frequently asked questions

Yes, but we prefer that you continue making your payments by EFT.​

​​

Yes. You can make ACH debit payments for most Oregon tax programs through Revenue​ ​Online . Your financial institution also may have an internet application you can use to initiate ACH credit payments for certain tax programs.​​​​​​

You can only make your corporate extension or minimum tax payments by EFT if using the Oregon Tax Payment System. Revenue Online users can submit these and additional types of payments, including amended tax payments.​

Yes, users of Revenue Online can make penalty and interest payments by EFT.​


Yes. If you don't meet the mandated requirement, but you want to make your combined payroll or estimated corporation excise or income tax payments by EFT, you can. Once registered as a voluntary participant, you're subject to the same rules established for mandatory participants.​

You may be able to stop making payments by EFT if:

  • You aren't mandated to make payments by EFT.
  • You receive notification that you meet the mandatory requirement to pay your combined payroll or estimated corporation excise or income taxes by EFT, but you disagree with the determination.
  • You make EFT payments voluntarily, but you find EFT doesn't meet your needs.
  • ​​You're eligible for a waiver.​

​​

You can view the ACH addenda records online.​

ACH debit: Record your confirmation number and verify with your financial institution that the transfer is complete.

ACH credit: Your financial institution will issue a trace number that you can use to trace the transaction through the ACH network.

We'll accept a copy of your account statement or other financial institution records as proof of payment by ACH credit or debit if those records:

  • Identify the Oregon Department of Revenue as the payee;
  • Show a withdrawal from an account with a sufficient level of funds to cover the taxpayer's deposit; and
  • Show that the payment hasn't been reversed or returned.

If you need help, call us at 503-947-2017 for ACH debit payments initiated through the Oregon Tax Payment System. For payments initiated through Revenue Online, call 800-356-4222.​

You can submit your ACH debit payment at any time through Revenue Online, our self-service site. 

ACH credit users must apply electronically through Revenue Online. You’ll receive a confirmation email with instructions for initiating ACH credit payments. You’ll have to work with your financial institution to initiate ACH credit transactions. ​​​​​

The confirmation number is issued each time a transaction is completed successfully using either the TelePay or WebPay systems. This confirmation number is unique and identifies your transaction. It serves as proof of your payment and is required to cancel a payment made in error. Always record your confirmation number. Payments initiated through Revenue Online will also issue a confirmation number or request code, but only users who are not logged in when submitting a payment will require this code to cancel a payment made in error.​

If your information has changed, you'll need to make your ACH debit payments through Revenue Online . You won't need to submit a new application. ​​​​

The Automated Clearing House, or ACH, is the financial network run by the Federal Reserve. It’s widely used by the financial community to transfer funds between accounts.​

There are no fees if you use the ACH debit method. If you use ACH credit, you must contact your financial institution to determine what ACH origination services they offer and their fees.​

If you have trouble accessing either the WebPay or TelePay systems, call us at 503-947-2017. For Revenue Online help, call 800-356-4222.​

ACH debit through the Oregon Tax Payment System: The easiest way to correct a mistake is to cancel the payment through our WebPay system and initiate a new transaction. To cancel a payment, the cancellation must be initiated at least one day prior to the payment date. If the payment has already posted, contact us at 503-947-2017 for help. Refunds aren't issued electronically.

ACH debit through Revenue Online: If the payment status is "pending" and the payment is scheduled for a future date, you can cancel it. If it's no longer pending, you can't stop the payment. For payments submitted without logging in, a “Delete" link will be present when looking up your submission if the payment can still be cancelled.

ACH credit: It's harder to correct a mistake within an ACH credit transaction. First, check with your financial institution to see if you can cancel the payment. If not, contact us at 503-947-2017 for help. Refunds aren't issued electronically.

You can then resubmit your payment with the correct information.​


Either ACH debit or ACH credit. We don’t accept Fedwire transactions.​

A prenote is a zero-dollar transaction used to verify your routing and account numbers. We initiate ACH debit prenotes And your financial institution initiates ACH credit prenotes.​

The difference between ACH debit and ACH credit is the way the transaction is initiated.

With an ACH debit transaction, you initiate the payment by notifying the state through Revenue Online or the Oregon Tax Payment System that you'd like to make a payment. The state then debits your account. The state doesn't charge for ACH debit transactions.

With an ACH credit transaction, you request that your financial institution initiates the payment. Your financial institution then transmits the funds to the state's account. The state doesn't charge for ACH credit transactions, but your financial institution may charge various fees for initiating ACH credit transactions.​

The first payment submitted by EFT may take up to eight days to be debited due to ACH prenote requirements on new accounts. For following payments, your financial institution should debit your account on the next banking day following the date of payment that you entered for the transaction.​

For ACH debit payments initiated through the Oregon Tax Payment System, you must complete your transaction no later than 6 p.m. Pacific Time (PT) one banking day before the requested date of payment. You can initiate the payment up to 45 banking days prior to the due date.

For ACH debit payments initiated through Revenue Online, you must complete your transaction no later than 11:59 p.m. PT on the day you want your payment to post.​

You must pay your Oregon combined payroll and estimated corporation excise or income taxes using EFT if you are federally mandated to use the Electronic Federal Tax Payment System (EFTPS).​